Construction Works: Services or Goods?

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  • Reading time:19 mins read

Introduction – The Issue with Composite Contracts After the 18th Amendment[1] to the Constitution[2], goods are taxed by the federal legislature, and the services by the provinces[3]. There is no concurrency in tax. For a particular transaction, the tax is either levied by the federal legislature, or by the provinces. Under the current framework, the supply of goods is taxed by the center under the Sales Tax Act, 1990. The provinces, after the 18th Amendment, have promulgated provincial legislations to bring the taxation on services within their provincial domain.  This arrangement works well when the goods are supplied separately; and the services are provided separately. But the arrangement comes under strain when the goods are supplied alongside services, or the services are provided alongside goods, in a manner, that the two, under the contractual arrangements, are not necessarily separable. Who, then, gets to tax and collect taxes levied on such activities? The central government or the provinces? The question arises particularly in the context of construction works. In Association of Builders and Developers of Pakistan v. Province of Sindh and others, 2018 PTD 1487 (Sindh) (“ABAD”)[4], the Petitioners before the Sindh High Court, for instance, were primarily, those entities that (1) purchased the land, developed it by laying down infrastructure, such as roads and sewage lines, and then parceled the land into plots, selling them onwards, and (2) constructed buildings, with shops, apartments and other such units, and sold them onwards, allowing payments, against those units, in installments. The question before the court was…

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Denial of At-Home Visitation and Its Psychological Impact: An Islamic Bioethical and Jurisprudential Perspective

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  • Reading time:28 mins read

Abstract Within Pakistan’s family justice framework, this article critically examines the emotional and psychological effects of denying non-custodial parents and grandparents meaningful at-home visitation rights. The child’s developmental, emotional, and spiritual requirements are not taken into account by the current judicial practice, which frequently consists of brief visits supervised by the court. The paper argues, based on Islamic bioethical principles and the goals of Islamic law (maqasid al-shar’iah), particularly the preservation of mental well-being (if al-nafs) and kinship ties (ilat al-ra’m), that restrictions like these not only harm child welfare but also go against the spirit of Shar’iah justice. The study, which combines jurisprudential analysis, case law, and empirical child development research, reveals a disconnect between current legal practice and the fundamental Islamic and constitutional mandates to ensure the holistic well-being of the child. It calls for moving away from rigid procedures and toward a welfare-centered judicial approach that is based on Sharia ethics and current social science. By doing so, it demonstrates how important extended family and parents are in creating a supportive environment after a divorce. The article concludes by proposing legal reforms, judicial training, and interpretive realignment aimed at restoring balance, compassion, and child-centered fairness in Pakistan’s family courts. Introduction Through the lens of Islamic contemporary bioethics, visitation denial can be examined from a multifaceted moral and ethical perspective, guided by principles that prioritize the well-being of all family members. Key perspectives include: Protection of the child’s welfare and best interests (maslahah): Islamic bioethics emphasizes the importance…

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Court Reporting Responsibilities, Ethics and Professionalism

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  • Reading time:4 mins read

Court reporters hold a pivotal position in the legal system by creating an accurate and official record of all spoken words during judicial proceedings. Their role is indispensable in ensuring legal transparency, fairness, and accountability. In Pakistan, where the integrity of court records upholds justice, court reporters must commit to a high standard of professional ethics and responsibilities. Responsibilities of Court Reporters Accurate and Verbatim Recording: The foremost responsibility of a court reporter is to capture every word, gesture, and nuance of the proceedings accurately and promptly. Using stenographic machines or voice recording technology, they produce verbatim transcripts that serve as the official legal record for courts, lawyers, and litigants. These transcripts support appeals, case reviews, and legal precedents. Creating and Managing Transcripts: Court reporters prepare, proofread, and edit transcripts to ensure precision and clarity. They also time-stamp and index documents to facilitate easy reference. Proper management includes secure storage and safeguarding against tampering or unauthorized access. Real-Time Transcription Services: In many legal settings in Pakistan, court reporters provide real-time transcription that enables judges, attorneys, and clients to view live written records, enhancing the efficiency of court proceedings. Administering Oaths: Court reporters sometimes administer oaths to witnesses and parties providing testimony, affirming the truthfulness of the statements that form part of the official record. Confidentiality: Court reporters handle sensitive and private information throughout proceedings. Maintaining strict confidentiality is paramount to protect the privacy of individuals and the integrity of the judicial process. Ethics in Court Reporting Impartiality and Neutrality: Court reporters must exhibit complete impartiality. Their…

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Civil Court Jurisdiction in Pakistan: Shield or Maze

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  • Reading time:9 mins read

The jurisdiction of a civil court in Pakistan is a foundational but unfortunately misunderstood area of law. While the Civil Procedure Code (CPC), 1908, (hereinafter referred to as the Code), establishes broad powers of civil courts, varying statutory provisions and inconsistent precedents have often made it ambiguous whether the jurisdiction is a shield or a maze? This article explores the scope and limitations of civil court Jurisdiction in Pakistan. The Legal Foundation- Courts to try all civil suits unless barred: – Section 9 of the Code states: “The Courts Shall (subject to the provisions herein contained) have jurisdiction to try all suits of a civil nature excepting suits of which their cognizance is either expressly or impliedly barred.” Jurisdiction: – The maxim “Ubi Jus ibi remedium” (where there is a right, there is a remedy) is a basic principle of law. Until or unless the jurisdiction of a civil court is barred either expressly or impliedly, any person having a right has a remedy to institute a suit by virtue of the above-mentioned section. Civil courts are conclusively embedded with jurisdiction to try all suits of a civil nature. Contrary to any implied or express bar, a civil court has jurisdiction to entertain the suit if the object of the suit is the enforcement and protection of civil rights. According to Black’s Law Dictionary (hereinafter referred to as BLD), jurisdiction means “A Court’s power to decide a case or issue a decree.” The term Jurisdiction refers to the legal powers…

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Justice Between Parents: Rethinking Custody Jurisprudence in Pakistani Family Courts

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  • Reading time:21 mins read

Abstract In the quiet corners of family courts, louder than the gavel, rises the cry of a child, caught between parents who once loved and now battle. Custody disputes, though dressed in legal robes, are not merely matters of law. They are matters of the heart. Love has turned sour. Trust has turned to dust. And so, the court is called—not just to decide—but to guide, not as a cold umpire of rules, but as a guardian of what truly matters. Justice here is not about numbers. You cannot carve a child’s time as you slice a loaf of bread. It is not about weekends, holidays, or income slips. It is about warmth. Presence. Tenderness. Justice must follow the beat of a child’s heart, not the beat of a lawyer’s drum. In Pakistan, where culture clings tightly to the law, custody becomes more than a case. It becomes a cause. The Guardian and Wards Act lights the way, but often the judge must feel the path with bare hands. One must read not only the files, but the faces. One must weigh not only the words, but the silences. This article asks: Are we giving children justice, or just judgment? Do the courts favour the loudest voice or the truest soul? Has procedure become the thief of time, when time is all a child needs? Can our courts become more than battlegrounds—can they become sanctuaries of healing? For custody is no trophy. The child is not a prize. The child…

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Fatherhood and Family Law in Pakistan: Rethinking Custody, Maintenance, and Guardianship

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  • Reading time:24 mins read

Abstract They say the law is no respecter of persons, but in matters of family, it often takes sides- quietly, consistently, and without ever quite saying so. In Pakistan, the letter of the law bestows guardianship and financial obligation squarely upon the father’s shoulders. He is to provide the bread, pay the bills, and underwrite the children’s future. Yet when it comes to the actual care, presence, and upbringing of the children, the soul of fatherhood, he is more often than not left out in the cold. This article takes up the cause of the forgotten father: not the negligent one who flees his duties, but the one who is dutifully bound, yet legally denied. Through the lens of equity, Shari’ah, and statutory interpretation, this article lays bare the quiet injustices endured by such men—men who are summoned to court for maintenance while being kept from their children by ex parte guardianship orders; men who are accused of ousting wives who left of their own volition; men whose children are spirited away after the mother’s unregistered second marriage; men who are asked to pay but forbidden to parent. The law, in its current state, demands of the father everything but gives him little in return. The heart of the problem lies in the disjunction between Islamic injunctions, Pakistani statutes, and judicial practice. Islamic law ties financial responsibility to cohabitation and access, tamkin being not just a physical state but a condition for financial liability. Yet Pakistani courts often ignore these…

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A Guide to Medical Malpractice Litigation in Sindh, Pakistan

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  • Reading time:11 mins read

The Sindh Healthcare Commission Act, 2013 (the SHCC Act) was enacted with the object and purpose of establishing the Sindh Healthcare Commission (the Commission), i.e., an autonomous body corporate that serves to manage and maintain the standard of healthcare services and hinder dishonest practices among medical professionals in Sindh.[1] The SHCC Act applies to all healthcare institutions, including both public and private hospitals, non-profit organizations, charity-based hospitals, trust-operated hospitals, as well as semi-governmental and autonomous healthcare entities.[2] The SHCC Act defines “Medical Negligence” as a case where a patient sustains injury or dies as a result of improper treatment in a healthcare establishment, as determined on the basis of a medical autopsy report.[3] The SHCC Act empowers the Commission to suspend the licenses of healthcare establishments in Sindh in the event that repeated instances of medical negligence have been proved against them.[4] The SHCC Act provides for two scenarios where the Commission may determine that a healthcare service provider has committed medical negligence i.e., (i) the concerned healthcare establishment lacks the necessary human resources and equipment which it claims to possess; and (ii) any of the concerned healthcare establishment’s employees fail to exercise minimum service delivery standards prescribed by the government.[5] The SHCC Act provides a safeguard to medical practitioners whose patients may face injury or death in the proper course of their work by clearly stipulating that the recognized and known complications of a medical or surgical treatment are not considered medical negligence.[6] The SHCC Act empowers the Commission to investigate instances of maladministration, malpractice,…

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How Strategic Communication can Combat Terrorism and Violent Extremism 

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  • Reading time:5 mins read

The role of communication in both preventing and enabling terrorism highlights the importance of counteracting extremist narratives. The ideological motivations behind extremism are shifting, technological advancements are accelerating radicalisation, and the socio-political landscape is becoming more polarised. Against this backdrop, strategic communication is a key instrument in shaping public perception and countering extremist messaging.   When executed effectively, it fosters trust, promotes social cohesion, and strengthens communities against radicalisation. Conversely, terrorism itself is fundamentally a form of violent communication – designed to instil fear, create uncertainty, and erode institutional trust. Historically, terrorist organisations have leveraged media coverage to amplify their messages, using high-profile attacks to gain attention and legitimise their cause.  The role of communication in both preventing and enabling terrorism highlights the importance of counteracting extremist narratives. Governments, civil society, and digital platforms must engage in proactive messaging that undermines extremist propaganda and promotes resilience within communities.  The evolution of extremist messaging Terrorist organisations have become increasingly sophisticated in their use of communication. Gone are the days when extremist groups relied solely on traditional media; today, they exploit social media, encrypted messaging apps, and generative artificial intelligence (AI) to amplify their reach.  The rise of AI-generated content has made extremist messaging more persuasive and difficult to detect. Deepfake videos, manipulated images, and automated chatbots can rapidly disseminate misinformation, creating a false sense of legitimacy around extremist ideologies. These technological advancements make it even more challenging to counter extremist messaging, requiring counterterrorism efforts to adapt and innovate.  Additionally, the shift from…

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Digital Nation Pakistan (Confusion)

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ON Jan 29, 2025, Pakistan enacted the Digital Nation Pakistan Act, 2025, with the avowed aim of transforming Pakistan into a “digital nation” by enabling a digital society, digital economy, and digital governance. The Act was immediately hailed by sections of the Pakistani media as a “legislative milestone” and a “ground-breaking initiative”, and for laying out “a structured approach” for redefining Pakistan’s digital landscape and thereby accelerating economic development, enhancing public service efficiency, and fostering citizen well-being. These laudable aims invite a closer look at the Act, to discover the provisions that give rise to these heightened expectations of imminent progress. While the preamble of the Act confirms these aspirations, the 30 sections that follow achieve little more than the setting up of three distinct yet overlapping regulatory bodies to bring about this digital transformation. The first of these is the National Digital Commission, which has the mandate of approving the substance and strategy for delivery of the National Digital Masterplan; to ensure coordination amongst federal, provincial and sectoral bodies; and to review cases of non-compliance. The second is the Pakistan Digital Authority, whose task is to develop, update and implement the Masterplan; and the third is an Oversight Committee, established to independently review the performance of the Pakistan Digital Authority and to report to the Commission. These bodies themselves are dominated by the government and the bureaucracy. The 18-member Commission is essentially a ministerial coordination body, comprising the prime minister, provincial chief ministers, and ministers in charge of IT…

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